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    March 23, 2026   Case Laws Income Tax
    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
    March 23, 2026   Case Laws Income Tax
    Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
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    Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
    March 23, 2026   Case Laws IBC
    Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
    March 23, 2026   Case Laws GST
    Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
    March 23, 2026   Case Laws Customs
    FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
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    Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
    March 23, 2026   Case Laws Income Tax
    Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
    March 23, 2026   Case Laws Income Tax
    Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
    March 23, 2026   Case Laws Income Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
    March 23, 2026   Case Laws Income Tax
    Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
    March 23, 2026   Case Laws Income Tax
    Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
    March 23, 2026   Case Laws Income Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case Laws Income Tax
    Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
    March 23, 2026   Case Laws Income Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case Laws Income Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case Laws Income Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
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March 23, 2026   Case Laws Income Tax
Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
March 23, 2026   Case Laws Income Tax
Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
March 23, 2026   Case Laws Income Tax
Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
March 23, 2026   Case Laws IBC
Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
March 23, 2026   Case Laws GST
Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
March 23, 2026   Case Laws Customs
FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
March 23, 2026   Case Laws Customs
Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
March 23, 2026   Case Laws Income Tax
Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
March 23, 2026   Case Laws Income Tax
Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
March 23, 2026   Case Laws Income Tax
Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
March 23, 2026   Case Laws Income Tax
Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
March 23, 2026   Case Laws Income Tax
Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are established.
March 23, 2026   Case Laws Income Tax
Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
March 23, 2026   Case Laws Income Tax
Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
March 23, 2026   Case Laws Income Tax
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
March 23, 2026   Case Laws Income Tax
Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
March 23, 2026   Case Laws Income Tax
Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
March 23, 2026   Case Laws Income Tax
Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
March 23, 2026   Case Laws Income Tax
Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
March 23, 2026   Case Laws Income Tax
Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.

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GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

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GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
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Acts Income Tax
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